https://www.taxtmi.com/caselaws?id=235557 Excise licence cancellation may be justified where illicit liquor is recovered from a vehicle owned by the licence-holder and the record shows his knowledge and tacit consent, because such recovery can amount to constructive possession under the excise rules. The commentary also notes that cancellation proceedings are independent of criminal prosecution and do not depend on the licensee being arraigned or convicted. On that basis, the owner was treated as liable in law for the vehicle's illegal use, and the cancellation of the country liquor and foreign liquor licences was regarded as lawful. en-us Thu, 25 Jul 2013 00:00:00 +0530 Sat, 27 Jul 2013 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235557 Excise licence cancellation may be justified where illicit liquor is recovered from a vehicle owned by the licence-holder and the record shows his knowledge and tacit consent, because such recovery can amount to constructive possession under the excise rules. The commentary also notes that cancellation proceedings are independent of criminal prosecution and do not depend on the licensee being arraigned or convicted. On that basis, the owner was treated as liable in law for the vehicle's illegal use, and the cancellation of the country liquor and foreign liquor licences was regarded as lawful. Case-Laws Indian Laws Thu, 25 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235557